From 1 September 2021 we will receive you in all our offices again, but by appointment only.

Getting your tax refund

When and how can I be refunded?

  • Am I entitled to a tax refund or do I have to pay additional tax?

    You have not yet received your tax assessment notice (tax calculation note), but would like to know now whether you should expect to pay additional tax or receive a tax refund? At the moment, two of our tools can help you find out:

    • If you have been sent a proposed simplified return from us or if you use Tax-on-web to submit your tax return, you can immediately get an estimate of the amount of your tax.
    • You can also obtain this estimate anonymously through Tax-Calc.

    However, you will only find the final amount you will have to pay or be refunded in your tax assessment notice.

  • When will I receive my tax refund?

    You have submitted your tax return and would like to know when you will receive your refund? The date of your refund depends on the date on which you receive your tax assessment notice (tax calculation note).

    Please note: do not mistake the tax assessment notice for the proposed simplified return (a pre-filled tax return based on the information we know about your situation so that you do not have to fill in a tax return yourself). Whether your proposed simplified return (or your ordinary return) is still being processed or whether your tax assessment notice is already available, you can keep track of it on the MyMinfin platform, under the heading “Ma déclaration/My return - Ma proposition de déclaration simplifiée/My proposed simplified return”. As soon as the tax assessment notice is ready, you will find it, like your previous tax assessment notices, under the heading “Mes documents/My documents” of MyMinfin.

    You still haven’t received your tax assessment notice

    Therefore, it is normal that you haven’t yet obtained any refund. We can only refund you once we have converted your tax return (or your proposed simplified return) into a tax assessment notice. We have until June 30th 2021 (for income of 2019) to do that. You will receive the refund two months after the tax assessment notice (so August 31st 2021 at the latest).

    In the meantime, don't forget to check that your bank account number is correct on MyMinfin and to give us your bank account number if necessary.

    You have already received your tax assessment notice

    The month in which we will reimburse you is mentioned on your tax assessment notice (not to be mistaken for a proposed simplified return).

    We will refund on the following dates:

    Month during which you received your tax assessment notice Expected date of your refund
    May 2021 Friday, July 30th 2021
    June 2021 Tuesday, August 31st 2021
    July 2021 Thursday, September 30th 2021
    August 2021 Friday, October 29th 2021
    September 2021 Tuesday, November 30th 2021
    October 2021 Friday, December 31st 2021
    November 2021 Monday, January 31st 2022
    December 2021 Monday, February 28th 2022
    January 2022 Thursday, March 31st 2022
    February 2022 Friday, April 29th 2022
    March 2022 Tuesday, May 30th 2022
    April 2022 Thursday, June 30th 2022

    Please bear in mind that it may take several days before the refund is present on your bank account.

  • Can I get my tax refund sooner than expected?

    No, we cannot refund your taxes sooner than expected.

  • Why haven’t I received my tax refund on time?

    You will receive a tax refund on time if you receive it by the end of the second month after you receive your tax assessment notice (tax calculation note). Example: if you receive your tax assessment notice on January 15th 2021, you should receive your tax refund by March 31st 2021. 

    Did you receive your tax assessment notice more than two months ago and you haven’t yet received your tax refund? Here are some of the reasons why you may not receive your tax refund on time.

    You mentioned a wrong bank account number

    We have refunded you on the wrong bank account number:

    • incorrectly entered bank account number
    • Bank account number not updated

    Find out how to communicate or change your bank account number in order to receive your tax refund.

    The FPS Finance lacks information on my situation for a timely tax refund

    In order to be able to make a tax refund in time, we sometimes need additional information. This is the case, for example, if:

    I have debts to other public authorities

    If you have additional debts to other public authorities, we can withhold all or part of your tax refund in order to clear your debts. If this is the case, we will send you a letter outlining your situation and the action we have taken to remedy it. A contact point is always mentioned on the letter.

    A third party objects to my tax refund

    If, for example, you have granted a transfer of your taxes or if a creditor has seized your taxes, it is possible that this person is opposed to your tax refund. Find out how to be refunded when you are in collective debt settlement.

  • How will I receive my tax refund?

    You are entitled to a tax refund and would like to know how you will receive it? It all depends on whether we know your bank account number or not.

    You can find out on your tax assessment notice (tax calculation note) how the amount due to you will be refunded.

    • If we know your bank account number, we will make the refund by means of a bank transfer to this account number.
    • If we do not know your account number, we will send you a postal money order.

    Please note that a refund by postal money order has some disadvantages. You have to go to the post office and you will be paid in cash. Please do not hesitate to give us your bank account number as soon as possible.

Changing my bank account number

  • How must I indicate or change my bank account number?

    Would you like to indicate or change your current bank account number but you don't know how to do so? There are two possible procedures; choose the one that suits you best:

    Online on MyMinfin.be

    The easiest and quickest way is to carry it out via MyMinfin.

    Change your bank account number through MyMinfin.be

    Need help? See how to proceed by watching this video tutorial or by reading our explanation below:

    • Log in using your identity card (eID), the “itsme” application or another digital key.
    • Select “Connexion en nom propre/Login in your own name” and click “Next”.
    • Click on “Modifier mon numéro de compte/Change my bank account number” under “Mes paiements et remboursements/My payments and refunds”.
    • Click on “Modifier les données/Change the data”.
    • Fill in the data of your new bank account (IBAN and BIC) and click on “Confirmez vos données saisies/Confirm your entered data”.

    Please note that, if you are married or legally cohabiting, your partner must also provide us with this account number.

    Via one of our infocenters

    If you have received your tax assessment notice (tax calculation note), you will also find a form to give us your account number.

    Fill it in completely and don't forget to mention:

    • The article number of your tax assessment (see the grey box in the top right-hand corner of your notice of assessment),
    • Your IBAN bank account number

    Sign the document and send enclosed a photocopy of your identity card.

    Please note that if you are married or legally cohabiting, your partner must also sign the form and attach a photocopy of their identity card.

  • How much time do I have to change my account number after I receive my tax assessment notice?

    You have received your tax assessment notice and noticed that the bank account number mentioned is not correct?

    In this case, you must indicate your modified bank account number before the 20th of the month following receipt of the tax assessment notice (tax calculation note). This date will also appear on your tax assessment notice.

  • I have received a letter asking me to give my bank account number, is this reliable?

    You receive a letter asking you to give your account number, but you think it might be a fraud?

    Read about the secure ways to give us your bank account number.

Being refunded by postal money order

  • I have received my tax refund by money postal order; How long is it valid and how can I collect it?

    You received your tax refund by postal money order (cheque) and you don't know how to collect it?

    In order to collect your postal money order, you must go to a post office. You must do so within three months of the date of issue of your postal money order; the date of issue appears on the postal money order. The post office will give you your refund in cash.

    What to do if my postal money order is no longer valid?

    If your postal money order is no longer valid, you should then contact us.

  • What should I do if I have not received or if I have lost the postal money order for my tax refund?

    You were supposed to receive your tax refund by postal money order (cheque), but you didn't receive your postal money order by the due date?

    Keep in mind that it is sent on a non-priority basis and that its delivery may be delayed by a few days. You still haven't received it a few days later? Then you have two options:

    1. Provide us with your account number and contact us to let us know that you wish to receive your refund by bank transfer.

    Ask for a duplicate of your postal money order to bpost bank.

  • What should I do if I prefer not to receive my tax refund by postal money order?

    If it is mentioned on your tax assessment notice that your tax refund will be paid by postal money order, it is because we do not know your bank account number.

    Please provide us quickly with your bank account number. Please note that you must do so before the 20th of the month following receipt of the tax assessment notice. This final date will also appear on the tax assessment notice. See how you can communicate your bank account number.

  • What should I do when my postal money order is no longer valid?

    The deadline for collecting a postal money order is three months from the date of issue. This is mentioned in the postal money order.

    Has the period of validity expired? Bpost will return the money to us. Please provide us with your bank account number and we will ensure that you are refunded as soon as possible.

  • What should I do when I receive a postal money order on behalf of a deceased person and the post office does not want to pay?

    As an heir, have you received a postal money order (a cheque) in the name of a deceased person and you wish to collect it?

    If so, send us a document, in which you indicate:

    • The article number of the assessment (see top of the second page of the postal money order)
    • your relationship to the deceased person
    • Your IBAN account number
    • a copy of your identity card
    • Your signature

    Send us the document to the following address:

    SPF Finances - AGPR Team Remboursements
    Avenue du Prince de Liège 133 - boîte 299
    5100 Jambes

Being refunded if I am in debt

  • Will I receive my tax refund if I still have debts with the public authorities?

    According to your tax assessment notice (tax calculation note), you are entitled to a tax refund, but you also have debts with public authorities.

    In most cases, you will then not receive, or only part of, your refund. We withhold the part of your refund that is necessary to pay your debt. If you are concerned by this situation, we will inform you.

  • If I am concerned by a collective debt settlement, will I still receive my tax refund?

    If you are concerned by a collective debt settlement, we will carry out your tax refund to your debt ombudsman.

  • Do I still receive my refund if someone has seized it?

    You are entitled to a tax refund, but a creditor has seized it?

    Your creditor can then oblige us to withhold your refund. In this case, the creditor will inform you. We must then hand over your entire refund to the bailiff, who will use it to settle your debts. If there is any amount left over after this debt settlement, it will of course be paid to you.

    What to do if I have several creditors?

    In the event of a seizure, we will hand over the entire refund to the bailiff. The bailiff will then distribute your reimbursement to the creditors, taking into account any privileges they may have: certain types of debt (such as social security contributions or withholding tax on movable property) have priority over other debts and must be refunded first.

  • Will I still get my refund if I authorise a transfer of my refund?

    You are entitled to a tax refund, but you have an agreement with a creditor to transfer your tax refund?

    Your creditor can then obligeus to withhold your refund. If we receive a transfer or a seizure of debt, the creditor will inform you. We must then give your refund (or part of it) to your creditor who will use it to pay off your debts. If there is any amount left over after the payment of your creditor(s), it will of course be paid to you.

    What to do if I have several creditors?

    If we receive a transfer of claims from several creditors, we will first take into account the debts of the creditor from whom we first received a transfer application as regards the use of your tax refund. As soon as this debt has been paid in full, we will assign the remaining amount of your refund to the second creditor, and so on.

  • Where can I find an overview of the transfers and seizures on my refunds?

    You can find an overview of your transfers and seizures online on the MyMinfin platform.

    Check the overview of transfers and seizures on MyMinfin.be

    You will also find the amount for which the transfer or seizure was made, but this is not necessarily the current balance of your debt. If you want to know the current balance of your debt, you should contact the creditor.

  • How can I suspend a transfer or seizure of my tax refund?

    You have not, or only partially, received your tax refund because of a transfer or seizure that you contest?

    Only the creditor can stop or suspend the transfer of claims. You should then get in touch with them. Please note that a telephone call, e-mail or registered letter sent to our services is not sufficient to contest an assignment or seizure.

Being refunded after divorce or death

  • To which part of the tax refund am I entitled to and what do I have to do in order to obtain my part when separation de facto has been carried out?

    You and your former partner are entitled to a tax refund for the year of your separation de facto, but you do not know how you can receive this refund?

    For the year of your separation de facto, we will send you and your former partner a tax assessment notice (tax calculation). If you and your former partner are entitled to a tax refund for that year, we will allocate it on the basis of the income you received during that year.

    We will notify you of this allocation by letter. In the letter, we will also ask you to confirm your bank account number or give us a new number by means of the enclosed form. You send this form to your Team Perception (tax collection). You will find the contact details of the Collection Team (Team Perception) in our office guide (select the heading “Remboursements d'impôt et de TVA/Tax and VAT refunds” and enter your municipality). You will then receive your tax refund via your bank account or a postal money order (if we do not know your bank account number). 

    Do you and your former partner want a different allocation of the tax refund (e.g. half the amount for each person)?

    This is possible if you mutually agree on a different allocation. Have you agreed on a different allocation?

    • If so, please fill in completely the form enclosed with the letter. Both you and your former partner must sign the form and enclose a photocopy of your identity card. Please mention also the article number of your tax assessment (see the grey box in the top right-hand corner of your tax assessment notice).
    • Send this form to your Collection Team (Team Perception). If you do not react before the 20th of the month following the date of receipt of your tax assessment notice (tax calculation note), we will not be able to take your new allocation into account. And, as a reminder, without mutual agreement on your part, we will also pay according to the allocation we have sent you previously by letter.

    You have not received a letter?

    Please contact immediately your Collection Team (Team Perception).

  • What do I have to do to receive my share of my deceased spouse’s tax refund?

    If you inherit, you can receive your share of the deceased person’s tax refund. What you have to do depends on the relationship you had with the deceased and the amount to be refunded. You can find this amount on the deceased person’s tax assessment notice (tax calculation note).

    I am the surviving spouse and I was not de facto separated or divorced

    The refund amounts to:

    You have to submit the following documents:

    2,500 EUR at the most

    No document is necessary.

    Between 2,500 and 5,000 EUR

    You send us a signed declaration of commitment. You will mention in it how you would like to receive the tax refund. In doing so, you commit yourself to allocate the taxes received among the (possible) other heirs according to their share. If other heirs subsequently ask us to recover the taxes, we will provide them with your declaration of commitment and may ask you to refund the taxes. We therefore recommend that you always discuss with the other heirs how the taxes are to be refunded. We will pay the taxes to the bank account number in your declaration of commitment. You can ask for a standard declaration of commitment from your Team Perception. Please note that you must enclose a copy of your identity card.

    More than 5,000 EUR.

    You send us a copy of the certificate of succession or deed of inheritance, as well as a proxy from the other heirs. More information about the certificate of succession can be found on the website of the FPS Finance. Warning: the person signing the proxy must enclose a copy of their identity card.

    Send the necessary documents as soon as possible to the Collection Team (Team Perception). We will then ensure that the payment is made properly and on time.

    Warning! Please always check that the bank account number on the tax assessment notice (tax calculation note) is correct. If this bank account number can no longer be used, you should also contact immediately the Team Perception.

  • What do I have to do to receive my share of my deceased (legal) cohabitation partner’s tax refund?

    You do not automatically inherit from your deceased partner when you were (legally) cohabiting with them. It is possible that your partner may have granted you inheritance tax (e.g. by will). We can only reimburse you if you can prove that you inherit from your partner. If you cannot, we will refund these taxes to the legal heirs of the deceased person.

    If you would like more information about the documents you need to provide to prove your status as an heir, please contact your Collection Team (Team Perception).

  • What do I have to do to receive my share of my deceased grandparents, parents or children’s tax refund?

    If you inherit, you can receive your share of the deceased person’s tax refund. What you have to do depends on the relationship you had with the deceased and the amount to be refunded. You can find this amount on the deceased person’s tax assessment notice (tax calculation note).

    I am a child, grandchild or parent of the deceased person: I am an heir who cannot be totally disinherited

    The refund amounts to:

    You have to submit the following documents:

    100 EUR at the most

    No document is necessary.

    Between 100 and 2,500 EUR

    You send us a signed declaration of commitment. You will mention in it how you would like to receive the tax refund. In doing so, you commit yourself to allocate the taxes received among the (possible) other heirs according to their share. If other heirs subsequently ask us to recover the taxes, we will provide them with your declaration of commitment and may ask you to refund the taxes. We therefore recommend that you always discuss with the other heirs how the taxes are to be refunded. We will pay the taxes to the bank account number in your declaration of commitment. You can ask for a standard declaration of commitment from your Team Perception. Please note that you must enclose a copy of your identity card.

    More than 2,500 EUR.

    A copy of the certificate of succession or deed of inheritance, as well as a proxy from the other heirs. More information about the certificate of succession can be found on the website of the FPS Finance. Warning: the entitled party signing the proxy must enclose a copy of their identity card.

    Send the necessary documents as soon as possible to the Collection Team (Team Perception). We will then ensure that the payment is made properly and on time.

  • What do I have to do to receive my share of the deceased person’s tax refund if I am not an heir who cannot be totally disinherited?

    If you inherit, you can receive your share of the deceased person’s tax refund. What you have to do depends on the relationship you had with the deceased and the amount to be refunded. You can find this amount on the deceased person’s tax assessment notice (tax calculation note).

    I am not the partner, child, grandchild or parent of the deceased person: I am an heir who cannot be completely disinherited (e.g. brother or sister of the deceased person).

    The refund amounts to:

    You have to submit the following documents:

    100 EUR at the most

    No document is necessary.

    Between 100 and 750 EUR

    You send us a signed declaration of commitment. You will mention in it how you would like to receive the tax refund. In doing so, you commit yourself to allocate the taxes received among the (possible) other heirs according to their share. If other heirs subsequently ask us to recover the taxes, we will provide them with your declaration of commitment and may ask you to refund the taxes. We therefore recommend that you always discuss with the other heirs how the taxes are to be refunded. We will pay the taxes to the bank account number in your declaration of commitment. You can ask for a standard declaration of commitment from your Team Perception. Please note that you must enclose a copy of your identity card.

    Between 750 and 2,500 EUR

    A copy of the certificate of succession or deed of inheritance as well as a declaration of commitment. More information about the certificate of succession can be found on the website of the FPS Finance. Please note that you must enclose a copy of your identity card.

    More than 2,500 EUR.

    A copy of the certificate of succession or deed of inheritance, as well as a proxy from the other heirs. The entitled party signing the proxy must enclose a copy of their identity card.

    Send the necessary documents as soon as possible to the Collection Team (Team Perception). We will then ensure that the payment is made properly and on time.

  • What is a certificate of succession/a deed of inheritance and where can I get it?

    Have you inherited from a person entitled to a tax refund? In this case, you might have to send us a certificate of succession or a deed of inheritance.

    This is a document mentioning the legal heirs of the deceased person. You can obtain a deed or a certificate of succession either from a “Legal Security” office (Bureau Sécurité Juridique) or from a notary. Where you obtain this document depends on your situation. There are two different situations:

    The deceased person had no marriage contract, “modification of the matrimonial regime”, will or “inter vivos gift” and there are no “legally incapable” heirs.

    Download the “formulaire de demande de certificat d'hérédité/application form for a certificate of succession”, fill it in and send it to a Legal Security office. Or contact a Legal Security office. The office will provide you the following documents, based on the information you already have, that is to say:

    • a non-pre-filled form,
    • a partially-pre-filled form,
    • a completely pre-filled form,

    The application form must in any case include the full identity details of all the heirs of the deceased person. The statements you make on the application form must be correct and sworn.

    The collector of the “Legal Security” office will first carry out all the necessary consultations and investigations. This takes about four weeks. After this, the office will provide you with the certificate showing the share of all heirs of the succession free of charge.

    Would you like to receive a completely pre-filled application form immediately?

    If so, please submit the following documents to the Legal Security office:

    • An original excerpt of the act of death certificate issued by the municipal administration
    • The marriage booklet(s) or a copy of the deceased person’s marriage booklet(s), in particular the pages showing the identity of the spouses and descendants, as well as the mention of a marriage contract.
    • If the deceased person has no descendants, a copy of the marriage booklet(s) of the parents of the deceased person’s parents and of their (half-)brothers and (half-)sisters must also be presented.

    The deceased person had a marriage contract, a “modification of the matrimonial regime”, a will or “inter vivos gift” or there are “legally incapable” heirs.

    You are legally obliged to have a notary draw up a deed of inheritance or certificate of succession in one of the following cases:

    • The deceased person was married with a marriage contract or had a “modification du régime matrimonial/modification of the matrimonial regime” established.
    • The deceased person had an act of "donation entre époux/gift between spouses" drawn up by a notary.
    • The deceased person left a will (handwritten or notarised).
    • The deceased person has “legally incapable” heirs (such as heirs who are minors, declared unfit, etc.).

    The “Legal Security” office cannot give you a deed of inheritance or certificate of succession if it is the latter situation that concerns you.

Being refunded in a foreign country

  • What do I need to do to make sure I receive my tax refund if I am moving to a foreign country?

    Are you moving to a foreign country in the near future and you want to be sure to receive your refund? Then communicate your (Belgian or foreign) bank account number now.

    If we do not know your bank account number at the time of payment of your refund, the payment will not take place: we do not pay via an international postal money order because we want to avoid charges to your disadvantage. It is therefore very important that you check whether your tax assessment notice mentions the correct bank account number.

    Also inform the population service of the municipality where you live now of your full address abroad. This way, your foreign address will also become your official address in the Belgian national register. We always send all documents (such as your tax return form and tax assessment notice to that address.

  • What do I have to do to settle my situation when I live in a foreign country and I don't have a Belgian bank account number?

    You are entitled to a tax refund and are wondering whether we can pay it into your foreign bank account number?

    That’s possible. If we already know this number, it will also appear on your tax assessment notice (tax calculation notice). 

    What should I do if my bank account number does not appear on my tax assessment notice?

    Please give us the following data:

    • IBAN:
    • BIC:
    • Owner of the bank account:
    • Name of the bank establishment:
    • For some countries, such as the United States of America, the “routing code” of your bank.

    Send us these data via the contact form:

    • To the question “Quel est le sujet de la question ?/What is the question about?” choose “Toutes les questions relatives aux impôts, paiements et remboursements/All questions relating to taxes, payments and refunds”.
    • To the question “Il s’agit de ?/What is it about?” select “Paiement ou remboursement/Payment or refund” in the drop-down menu.

    Bear in mind that it may take several weeks before you receive your tax refund.

    And if the FPS Finance does not know your bank account number?

    If we do not know your bank account number at the time we want to make your refund, the payment will be blocked. We do not pay by international postal money order, as we want to avoid charges to your disadvantage. It is therefore important that you check whether your tax assessment notice mentions the correct bank account number.

  • Which currency does the FPS Finance use in order to pay amounts?

    The FPS Finance always pays amounts in Euro.

Moratorium interest

What is the moratorium interest?

You have contested the calculation of your taxes and won? Then you may be entitled to moratorium interest.

This is interest that we have to pay you on the amount that you overpaid or that you should have received earlier. You may receive moratorium interest on:

  • overpaid taxes
  • withholding taxes
  • advance payments
  • Late interest
  • Tax increases
  • Administrative fines

Which is the rate of moratorium interest?

This can change each year: it is the rate set for late interest minus two per cent. For example, the rate for income earned in 2019 is two per cent.

Am I entitled to it?

You are entitled to it if you have overpaid taxes recovered higher than a specific amount:

This amount can change each year. For income earned in 2019, for example, we only charge moratorium interest on amounts of at least 3,000 EUR.

How do I claim it?

By sending the FPS Finance a formal notice. This can vary: either a summons by simple letter, a complaint or a court summons.

Asking a question about being refunded

How can I ask a question about being reimbursed?

Call us

Every working day from 8.30 a.m. to 5 p.m. on 02 572 57 57 (normal rate).

Send us an email

By means of a contact form:

  • Under "Quel est le sujet de votre question/What is the subject of your question", choose "Toutes les questions relatives aux impôts, paiements et remboursements/All questions about taxes, payments and refunds".
  • Under the question "Il s'agit de?/What is it about?", select "Paiement ou remboursement/Payment or refund" from the drop-down menu.